No.

Description

Excise duty rate prior to 01/07/2025

Excise duty rate from 01/07/2025

1

Imported paper or paper board, labels of all kinds whether or not printed of tariff heading 4821.10.00 and 4821.90.00 but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin

25% or Kshs. 150 per Kg, whichever is

higher

25% or Kshs 200 per Kg,

whichever is higher.

2

Imported cartons, boxes and cases of corrugated paper or paper board and imported folding cartons, boxes and case of non-corrugated paper or paper board and imported skillets, free-hinge lid packets of tariff heading 4819.10.00, 4819.20.10 and 4819.20.90

25%

25% or Kshs. 200 per Kg

whichever is higher

3

Imported Glass bottles (excluding imported glass bottles for packaging of pharmaceutical products) Provided that it shall not apply to glass bottles imported from any of the countries within the East African Community

35%

35% or Kshs. 40 per Kg whichever is higher

4

Imported ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics of tariff 6907

5% of custom value or Kshs. 200 per square

meter

5% or Kshs. 300 per square metre,

whichever is higher

5

Printed self-adhesive paper of tariff number 4811.41.90, but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin.

25% or Kshs. 150 per Kg, whichever is higher

25% of excisable value or Kshs. 200 per Kg, whichever is higher.

6

Gummed paper and paperboard of tariff number 4811.49.00 but excluding those originating from East African Community Partner States that meet the East African Community Rules of Origin

25% or Kshs. 150 per Kg, whichever is higher

25% of excisable value or Kshs. 200 per Kg, whichever is higher.

7

Imported Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked of tariff 7005 but excluding those imported by a registered processor upon the recommendation by the Cabinet Secretary responsible for matter relating to industry and those originating from East African Community Partner States that meet the East African Community Rules of Origin.

35% of custom value or Kshs. 200 per kg

35% of excisable value or Kshs. 500 per square meter whichever is higher.

EXCISABLE SERVICES

1

Betting other than horse racing.

15% of the amount wagered or staked

5% on the amount deposited into a customer’s

betting wallet

2

Gaming

15% of the amount wagered or staked

5% on the amount deposited into a customer’s

gaming wallet.

3

Prize competition

15% of the amount paid or charged to participate in a prize competition.

5% of the amount paid or charged to participate in a prize competition.

4

Excise duty on lottery (excluding charitable lotteries)

15% of the amount paid or charged to buy the lottery ticket.

5% of the amount paid or charged to buy the lottery ticket